Autonomía financiera, liquidez y capitalización interna como factores de desarrollo global en cooperativas agropecuarias de Río Grande del Sur - Brasil

The agricultural co-operatives of Río Grande del Sur, in Brasil, have played an important role in improving the business position of farmers in the region. However, in the last decade, many of these co-operatives have had to face significant problems in their business development from the perspective of their financial liquidity, capital structure and profitability. In this article financial analysis and the corresponding accounting indicators is used to identify the relationships which enable an explanation of the differences in business performance of the co-operatives, analysing in depth their financial autonomy, liquidity and their processes of internal capitalisation.